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1985 (5) TMI 49 - DELHI HIGH COURTExtract: .......ive to hold that it was a capital loss because the transaction does not have all the ingredients which would go to show that it is a business loss. The answer is, therefore, in the affirmative, in favour of the Commissioner of Income-tax and against the assessee. As the assessee has partially succeeded, we leave the parties to bear their own costs.
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